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property”. Petitioner assigned error to that determination and
argues on brief that, for various reasons, it is incorrect. We
need not address the questions raised by petitioner with respect
to section 897, however, because we find that petitioner did not
omit from gross income a sufficient amount to trigger the 6-year
limitations period found in section 6501(e)(1).
II. Limitations on Assessment and Collection
Section 6501(a) provides a general rule limiting to 3 years
after a return is filed the time in which a tax may be assessed
or a proceeding in court without assessment for collection begun.
If a taxpayer omits from gross income an amount properly
includable in gross income that is in excess of 25 percent of the
amount of gross income stated in the return, the period for
assessment or a proceeding in court without assessment for
collection is extended to 6 years. Sec. 6501(e)(1).
A claim that the period for assessing the tax has expired is
an affirmative defense, and the party raising it must plead it
and carry the burden of proving its applicability. Rules 39,
142(a). Petitioner has satisfied the pleading requirement.
Moreover, the parties have stipulated that the 1989 return was
filed with respondent’s Philadelphia Service Center on May 29,
1990, and that the notice of deficiency in this case is dated
May 22, 1996. Petitioner has, thus, made a prima facie case that
the 3-year period of section 6501(a) has expired, and the burden
of going forward with the evidence to show some applicable
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